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   <body style="zoom: 1;"> 
    <center> 
     <div class="ui-overflow" style="width: 923px; height: 11056px;">
      正在加载题目...
     </div> 
     <div class="ui-paper-wrapper"> 
      <h1 class="ui-paper-title">财务会计（中级）-阶段测评1</h1> 
      <div class="ui-question-group question-group-1" id="qt_87485" style="display: block;"> 
       <h2 class="ui-question-group-title" style="display: block;">
        <div class="text-group">
         <span class="ui-question-group-serial-no">1.</span>单选题
        </div> </h2> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937174" code="psq_14255448" style="display: block;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.1</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          根据我国会计准则规定，下列资产负债表项目中应采用发生日即期汇率折算的是（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           固定资产
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           应付账款
          </div> </li> 
         <li code="c" class="ui-option-selected"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           实收资本
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           无形资产
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_1034050" code="psq_14255449" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.2</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          下列哪项不属于企业合并的分类？
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           吸收合并
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           创立合并
          </div> </li> 
         <li code="c" class="ui-option-selected"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           横向合并
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           混合合并
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937154" code="psq_14255450" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.3</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          承租人在租赁谈判和签订租赁合同过程中发生的、可直接归属于租赁项目的初始直接费用，如印花税、佣金、律师费、差旅费等，应当（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           当期费用
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           记入租赁成本
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           部分记入当期费用，部分记入租赁成本
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           记入其他应收款
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_1034049" code="psq_14255451" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.4</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          企业合并的概念是指什么？
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           两个或两个以上的企业合并形成一个独立的企业
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           两个或两个以上的企业合并形成一个报告主体的交易或事项
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           两个或两个以上的企业合并形成一个新的行业
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           两个或两个以上的企业合并形成一个新的市场
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_1034048" code="psq_14255452" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.5</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          以下哪项不是外币财务报表折算时需要披露的信息？
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           记账本位币的选定及原因
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           近似汇率的确定方法
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           计入当期损益的汇兑差额
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           企业的总收入
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937161" code="psq_14255453" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.6</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          根据我国会计准则的规定，销售商品所形成的外币应收账款由于汇率上涨产生的汇兑差额应（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           增加财务费用
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           增加营业收入
          </div> </li> 
         <li code="c" class="ui-option-selected"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           冲减财务费用
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           冲减营业收入
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_1034060" code="psq_14255454" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.7</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          同一控制下的企业合并应采用哪种会计处理方法？
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           购买法
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           权益结合法
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           新实体观
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           混合合并法
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937156" code="psq_14255455" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.8</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          乙公司是甲公司的全资子公司，年末甲公司长期股权投资账面余额为420万元，乙公司实收资本账面价值为120万元，没有盈余公积和未分派利润。则甲、乙公司合并会计报表上“长期股权投资”项目的金额为（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           300万元
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           320万元
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           400万元
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           420万元
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937160" code="psq_14255456" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.9</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          根据我国会计准则规定，企业实际收到的外币投资额在折算为记账本位币时，所选用的汇率是（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           远期汇率
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           即期汇率
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           合同约定汇率
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           即期汇率的近似汇率
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937169" code="psq_14255457" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.10</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          采用货币性与非货币性项目法对外币财务报表进行折算时，下列项目中应按现行汇率折算的是（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           存货
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           应收账款
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           固定资产
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           实收资本
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937158" code="psq_14255458" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.11</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          下列不是分支机构特性的是（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           会计主体
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           纳税主体
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           经营实体
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           法律主体
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937166" code="psq_14255459" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.12</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          任何法人直接或者间接持有一种上市公司发行在外的一般达到（），应当自该事实发生之日起3个工作日内，向该公司做出书面报告并公示。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           2%
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           3%
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           4%
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           5%
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937159" code="psq_14255460" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.13</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          编制总分支机构联合会计报表时，其抵消分录（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           应记入分支机构的会计账簿
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           应记入总公司的会计账簿
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           应记入总公司和分支机构的会计账簿
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           都不记入会计账簿
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937147" code="psq_14255461" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.14</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          合并价差形成的因素重要是（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           母子公司的会计年度不一致
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           母子公司采用不同的会计政策
          </div> </li> 
         <li code="c" class="ui-option-selected"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           母公司在证券市场上通过第三者获得子公司的股份
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           子公司存在潜在的负债
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937168" code="psq_14255462" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.15</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          根据我国会计准则规定，对境外经营财务报表进行折算时，利润表中的收入和费用项目不能采用的汇率是（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           编表期内的平均汇率
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           交易发生日的即期汇率
          </div> </li> 
         <li code="c" class="ui-option-selected"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           资产负债表日的即期汇率
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           与交易发生日即期汇率近似的汇率
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937170" code="psq_14255463" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.16</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          下列关于同一控制下吸收合并的处理，正确的是（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           合并财务报表中需要确认新的商誉
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           合并财务报表中应保留被合并方原有的商誉
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           合并财务报表中不会反映被合并方原有的商誉
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           参与合并的各方在合并前后不受同一方或相同多方的最终控制
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937157" code="psq_14255464" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.17</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          将一定期间的所得税费用在同一期间的重要损益构成项目之间及前期损益调节项之间的分摊程序就是（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           所得税跨期分摊
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           部分分摊
          </div> </li> 
         <li code="c" class="ui-option-selected"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           所得税期内分摊
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           全面分摊
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_1034052" code="psq_14255465" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.18</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          在外币财务报表折算中，以下哪项不是汇率的分类？
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           固定汇率和市场汇率
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           现行汇率和历史汇率
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           买入汇率、卖出汇率和中间汇率
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           年利率
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937162" code="psq_14255466" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.19</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          以一定单位的外币为标准折合成一定数额的本国货币的汇率标价方法是（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           直接标价法
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           间接标价法
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           市场标价法
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           总额标价法
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_1034042" code="psq_14255467" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.20</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          记账本位币是指什么？
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           企业经营所处的主要经济环境中的货币
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           企业选择用于会计记录的货币
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           国际交易中常用的货币
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           企业间交易、投资等经济活动引起的对外结算业务的货币
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_1034056" code="psq_14255468" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.21</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          合并财务报表的主要目的是什么？
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           为母公司提供决策有用的信息
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           为子公司提供决策有用的信息
          </div> </li> 
         <li code="c" class="ui-option-selected"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           为外部投资者和债权人提供决策有用的信息
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           为政府管理机构提供有用的信息
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_1034053" code="psq_14255469" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.22</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          以下哪项不是外币财务报表折算的目的？
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           为了编制合并财务报表
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           为了汇总报告国际分支机构业务
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           为了提供特种财务报表
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           为了调整企业的利润
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937173" code="psq_14255470" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.23</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          根据我国会计准则规定，外币报表折算差额应列示在（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           资产负债表的负债项目下
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           利润表的利润总额项目下
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           资产负债表的资产项目下
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           资产负债表的所有者权益项目下
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_1034062" code="psq_14255471" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.24</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          企业合并过程中发生的各项相关费用，应如何处理？
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           全部计入当期损益
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           除发行证券或承担其他债务所支付的费用外，其余计入当期损益
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           作为合并成本的一部分
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           作为资本公积的一部分
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937152" code="psq_14255472" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.25</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          根据《中华人民共和国破产法》规定，整顿期限不得超过（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           1年
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           2年
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           3年
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           双方合同达到日期
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_1034043" code="psq_14255473" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.26</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          外币交易会计中，单项交易观认为外币交易的发生和以后款项的结算应该视为：
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           同一笔交易
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           两个阶段
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           两项独立的交易
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           无需区分
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937175" code="psq_14255474" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.27</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          下列外币报表折算方法中，资产负债表的所有外币资产项目和外币负债项目均根据资产负债表日的即期汇率进行折算的是（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           时态法
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           现行汇率法
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           流动与非流动项目法
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           货币性与非货币性项目法
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937163" code="psq_14255475" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.28</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          企业在进行外币业务会计处理时，由于采用不同的汇率折算，而产生的折算成记账本位币金额的差额，称为（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           外币兑换
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           汇兑差额
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           外币折算
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           外币交易
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937167" code="psq_14255476" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.29</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          收购要约期满，收购失败是指收购要约人持有的一般股未达到该公司发行在外的一般股总数的（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           50%
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           55%
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           60%
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           65%
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-1" id="q_937155" code="psq_14255477" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">1.30</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          承租人在对最低租赁付款额折现时，可采用的折现率是（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           出租人的租赁内含利率
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           承租人的平均资金成本
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           承租人的内含报酬率
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           市场利率
          </div> </li> 
        </ul> 
       </div> 
      </div> 
      <div class="ui-question-group question-group-2" id="qt_87486" style="display: none;"> 
       <h2 class="ui-question-group-title" style="display: none;">
        <div class="text-group">
         <span class="ui-question-group-serial-no">2.</span>多选题
        </div> </h2> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_1034059" code="psq_14255478" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.1</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          以下哪些项目属于外币财务报表折算的目的？
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           编制合并财务报表
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           汇总报告国际分支机构业务
          </div> </li> 
         <li code="c" class="ui-option-selected"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           提供特种财务报表
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           增加企业的资产总额
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_1034078" code="psq_14255479" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.2</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          非同一控制下企业合并的表外披露需要包括以下哪些信息？
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           参与合并企业的基本情况及判断控制的依据
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           购买日的确定依据
          </div> </li> 
         <li code="c" class="ui-option-selected"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           合并成本的构成及其账面价值、公允价值及公允价值的确定方法
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           被购买方自购买日起至报告期期末的收入、净利润、现金流量等情况
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_937184" code="psq_14255480" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.3</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          根据我国会计准则规定，对利润表中收入和费用项目折算可采用的汇率有（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           编表期内平均汇率
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           交易发生日即期汇率
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           资产负债表日即期汇率
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           资产负债表日市场汇率
          </div> </li> 
         <li code="e" class="ui-option-selected"> <span class="ui-question-options-order" style="">e</span>
          <div class="ui-question-content-wrapper" style="">
           交易发生日即期汇率的近似汇率
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_1034079" code="psq_14255481" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.4</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          合并财务报表的种类按编制时间不同进行分类，包括（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           控制权取得日的合并财务报表
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           控制权取得日后的合并财务报表
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           年度合并财务报表
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           季度合并财务报表
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_1034057" code="psq_14255482" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.5</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          外币业务包括哪些内容？
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           外币交易
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           外币兑换
          </div> </li> 
         <li code="c" class="ui-option-selected"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           外币财务报表折算
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           外币投资
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_937189" code="psq_14255483" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.6</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          下列各项中，属于外币财务报表折算方法的有（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           时态法
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           现行汇率法
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           历史汇率法
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           流动与非流动项目法
          </div> </li> 
         <li code="e" class="ui-option-selected"> <span class="ui-question-options-order" style="">e</span>
          <div class="ui-question-content-wrapper" style="">
           货币性与非货币性项目法
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_937199" code="psq_14255484" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.7</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          下列关于同一控制下企业合并形成的长期股权投资会计处理表述中，正确的有（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           合并方发生的评估咨询费用，应计入当期损益
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           合并成本与合并对价账面价值之间的差额，应计入其他综合收益
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           合并成本超过被合并方可辨认净资产账面价值的份额，确认为商誉
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           与发行权益工具作为合并对价直接相关的交易费用，应计入当期损益
          </div> </li> 
         <li code="e" class="ui-option-selected"> <span class="ui-question-options-order" style="">e</span>
          <div class="ui-question-content-wrapper" style="">
           与发行债务工具作为合并对价直接相关的交易费用，应计入债务工具的初始确认金额
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_937185" code="psq_14255485" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.8</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          根据我国会计准则规定，下列应在财务报表附注中披露与外币折算相关的信息有（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           计入当期损益的汇兑差额
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           记账本位币发生变更的，说明变更的理由
          </div> </li> 
         <li code="c" class="ui-option-selected"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           采用近似汇率的，说明近似汇率的确定方法
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           处置境外经营对外币财务报表折算差额的影响
          </div> </li> 
         <li code="e" class="ui-option-selected"> <span class="ui-question-options-order" style="">e</span>
          <div class="ui-question-content-wrapper" style="">
           企业及境外经营选定的记账本位币及选定的原因
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_937178" code="psq_14255486" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.9</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          企业在选择境外经营的记账本位币时，应考虑的因素包括（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           境内母公司使用的记账本位币
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           境外经营对其所从事的活动是否拥有很强的自主性
          </div> </li> 
         <li code="c" class="ui-option-selected"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           境外经营活动中与企业的交易是否在境外经营活动中占有较大比重
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           境外经营活动产生的现金流量是否足以偿还现有债务和可预期的债务
          </div> </li> 
         <li code="e" class="ui-option-selected"> <span class="ui-question-options-order" style="">e</span>
          <div class="ui-question-content-wrapper" style="">
           境外经营活动产生的现金流量是否直接影响企业的现金流量、是否可以随时汇回
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_937186" code="psq_14255487" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.10</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          企业合并按法律形式，可分为（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           混合合并
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           吸收合并
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           股权联合
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           创立合并
          </div> </li> 
         <li code="e" class="ui-option-selected"> <span class="ui-question-options-order" style="">e</span>
          <div class="ui-question-content-wrapper" style="">
           控股合并
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_1034071" code="psq_14255488" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.11</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          在外币财务报表折算中，以下哪些方法涉及到折算差额的处理？
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           流动与非流动项目法
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           货币性与非货币性项目法
          </div> </li> 
         <li code="c" class="ui-option-selected"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           现行汇率法
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           时态法
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_937182" code="psq_14255489" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.12</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          母子公司之间销售固定资产，在编制合并会计报表时，也许波及的会计科目有（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           营业外收入
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           营业外支出
          </div> </li> 
         <li code="c" class="ui-option-selected"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           合计折旧
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           固定资产原价
          </div> </li> 
         <li code="e" class="ui-option-selected"> <span class="ui-question-options-order" style="">e</span>
          <div class="ui-question-content-wrapper" style="">
           有关费用科目
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_937180" code="psq_14255490" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.13</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          下列状况中应编制合并报表的有（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           甲公司拥有乙公司60%的股权
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           甲公司拥有乙公司30%的股权，且甲公司的控股子公司丙公司拥有乙公司40%的股权
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           甲公司的全资子公司乙公司按照破产程序，已宣布被清理整顿
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           甲公司的全资子公司乙公司，由于经营不善，已准备关掉并转让
          </div> </li> 
         <li code="e" class="ui-option-selected"> <span class="ui-question-options-order" style="">e</span>
          <div class="ui-question-content-wrapper" style="">
           甲公司的董事会有权任免乙公司的董事会的多数成员
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_937198" code="psq_14255491" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.14</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          非同一控制下企业合并中发生的与企业合并直接相关费用，包括（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           为进行合并而发生的咨询费用
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           为进行合并而发生的审计费用
          </div> </li> 
         <li code="c" class="ui-option-selected"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           为进行合并而发生的法律服务费用
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           为进行合并发行的债券相关的手续费、佣金
          </div> </li> 
         <li code="e"> <span class="ui-question-options-order" style="">e</span>
          <div class="ui-question-content-wrapper" style="">
           为进行合并发行的权益性证券相关的手续费、佣金
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_937179" code="psq_14255492" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.15</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          对于以人民币作为记账本位币的企业，下列交易或事项中，属于外币交易的有（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           以10万美元兑换人民币
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           以30万美元进口商品一批
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           以50万元人民币销售商品一批
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           为建造一项固定资产借款2000万美元
          </div> </li> 
         <li code="e"> <span class="ui-question-options-order" style="">e</span>
          <div class="ui-question-content-wrapper" style="">
           以80万元人民币支付美国子公司员工的薪酬
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_937177" code="psq_14255493" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.16</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          根据我国会计准则规定，下列关于外币交易会计处理的说法中，正确的有（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           按照企业所在国货币确定记账本位币
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           外币账户同时用记账本位币和外币记账
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           采用单项交易观或者两项交易观进行会计核算
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           交易发生时，可采用当日即期汇率折算记账本位币金额
          </div> </li> 
         <li code="e" class="ui-option-selected"> <span class="ui-question-options-order" style="">e</span>
          <div class="ui-question-content-wrapper" style="">
           交易发生时，可采用与当日即期汇率近似的汇率折算记账本位币金额
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_1034077" code="psq_14255494" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.17</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          在非同一控制下控股合并的会计处理中，以下哪些说法是正确的（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           购买方只需要确认对子公司的长期股权投资
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           合并对价的公允价值与账面价值差额的处理作为资产的处置损益
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           在母公司个别财务报表中确认商誉
          </div> </li> 
         <li code="d"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           购买方的长期股权投资初始投资成本小于合并中取得的各项可辨认资产、负债公允价值份额的差额，应计入当期的合并利润表
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_937191" code="psq_14255495" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.18</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          根据我国会计准则规定，对境外经营财务报表进行折算时，下列项目中可采用交易发生日即期汇率折算的有（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           营业收入
          </div> </li> 
         <li code="b"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           应付账款
          </div> </li> 
         <li code="c" class="ui-option-selected"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           实收资本
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           销售费用
          </div> </li> 
         <li code="e"> <span class="ui-question-options-order" style="">e</span>
          <div class="ui-question-content-wrapper" style="">
           固定资产
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_937176" code="psq_14255496" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.19</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          在外币会计中，根据汇兑差额产生的原因不同，汇兑差额可以分为（）。
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           外币交易汇兑差额
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           外币兑换汇兑差额
          </div> </li> 
         <li code="c"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           外币投资汇兑差额
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           期末外币调整汇兑差额
          </div> </li> 
         <li code="e" class="ui-option-selected"> <span class="ui-question-options-order" style="">e</span>
          <div class="ui-question-content-wrapper" style="">
           外币财务报表折算汇兑差额
          </div> </li> 
        </ul> 
       </div> 
       <div class="ui-question ui-question-independency ui-question-2" id="q_1034058" code="psq_14255497" style="display: none;"> 
        <div class="ui-question-title"> 
         <span class="ui-question-serial-no">2.20</span> 
         <span class="ui-question-action-bar"><span class="ui-question-score">2</span></span> 
         <div class="ui-question-content-wrapper">
          在外币交易会计中，以下哪些汇率是汇率的分类？
         </div> 
        </div> 
        <ul class="ui-question-options"> 
         <li code="a" class="ui-option-selected"> <span class="ui-question-options-order" style="">a</span>
          <div class="ui-question-content-wrapper" style="">
           固定汇率
          </div> </li> 
         <li code="b" class="ui-option-selected"> <span class="ui-question-options-order" style="">b</span>
          <div class="ui-question-content-wrapper" style="">
           市场汇率
          </div> </li> 
         <li code="c" class="ui-option-selected"> <span class="ui-question-options-order" style="">c</span>
          <div class="ui-question-content-wrapper" style="">
           买入汇率
          </div> </li> 
         <li code="d" class="ui-option-selected"> <span class="ui-question-options-order" style="">d</span>
          <div class="ui-question-content-wrapper" style="">
           卖出汇率
          </div> </li> 
        </ul> 
       </div> 
      </div> 
     </div> 
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